Recently, a solid emulsified cosmetic that is solidified with wax has been required not only to cover uneven color tone such as spots and freckles and skin irregularities such as pores and wrinkles, but also to give a lustrous finish. To realize this, it may be necessary to smooth out the skin surface (correct irregularities) by applying a solid emulsified cosmetic and impart luster to the skin by way of surface reflection of light by oil components contained in the cosmetic. In that case, in order to obtain luster by surface reflection, it is obvious that an oil component having a high refractive index, namely an oil component having a refractive index of 1.45 or higher at 25° C., is suitable. As representative oil components for cosmetics having such a characteristic, methyl phenyl silicone and caprylyl methicone, both of which are kinds of silicone oils, are known.